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March 2000: Handicapped Parking Education Program
… shall establish a handicapped parking education program for the purpose of providing education, advocacy and … laws. In order to fund this program the statute provides for imposition of a $30 mandatory surcharge for violations relating to handicapped parking spaces. This …
https://www.osc.ny.gov/local-government/publications/march-2000-handicapped-parking-education-programAlmond Volunteer Fire Department – Cash Shortage (2014M-113)
… Purpose of Audit The purpose of our audit was to evaluate the Department’s … bylaws state that the Treasurer is responsible for all financial activity, they do not detail the Department’s … controls in the Department’s bylaws to help ensure that all cash receipts − including fundraising receipts − are …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/almond-volunteer-fire-department-cash-shortage-2014m-113Albany County Probation Department – Internal Controls Over Financial Operations (2013M-340)
… Purpose of Audit The purpose of our audit was to determine if the Department has adequate internal controls over its … disclose material issues, the clerks’ ability to control all cash receipts and disbursement functions increases the …
https://www.osc.ny.gov/local-government/audits/county/2014/02/07/albany-county-probation-department-internal-controls-over-financial-operationsVillage of Spencerport – Financial Management (2013M-134)
… long-term financial plan, which would be a useful tool to strategically utilize to reduce the excessive …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-spencerport-financial-management-2013m-134Akron Fire Department – Financial Activities (2014M-196)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to determine whether Department … and reported and that Department money was safeguarded for the period January 1, 2013 through April 16, 2014. Background … while the other two pleaded to a non-criminal disposition. All three were ordered to pay restitution. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/04/10/akron-fire-department-financial-activities-2014m-196Town of Amherst – Recording Financial Activity and Fleet Management (2013M-199)
… funds and other restricted moneys. The Town Comptroller does not record reserve activity in the financial system, … accounts for certain reserves separately and in some cases does not maintain any record of the reserves. This resulted … an effective fleet management program. The Town does not have any written policies or procedures to determine …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-amherst-recording-financial-activity-and-fleet-management-2013m-199Roosevelt Fire District – Length of Service Award Program (2025M-40)
… to cover all benefits paid to the LOSAP participants and beneficiaries. By obtaining an annual LOSAP audit or … volunteers. Given that most LOSAP plans require investment and actuarial expertise, it remains important that the plans … audit. Comply with the District’s procurement policies and procedures when seeking to contract for LOSAP investment …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/roosevelt-fire-district-length-service-award-program-2025m-40State Comptroller DiNapoli Releases Municipal Audits
… financial records was not performed since 2012, and the length of service awards program that started in 1990 was …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-0New York City Bike Share Program – Oversight of Revenue Collection and Monitoring
… whether the New York City Department of Transportation (DOT) collects selected revenues from the New York City Bike … by the terms of the agreement. We also determined whether DOT monitors the vendor for compliance with the contract … from July 2019 to October 2024. About the Program In 2013, DOT launched the New York City Bike Share program, which is …
https://www.osc.ny.gov/state-agencies/audits/2025/12/24/new-york-city-bike-share-program-oversight-revenue-collection-and-monitoringGreene County – Court and Trust Funds (2014M-294)
… Purpose of Review The purpose of our review was to determine whether County … to safeguard and account for court and trust funds for the period January 1, 2013 through January 1, 2014. … for more than three years. Key Recommendation Ensure that all moneys deemed abandoned property are paid to the State …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/greene-county-court-and-trust-funds-2014m-294Madrid-Waddington Central School District – Financial Condition (2015M-347)
… period July 1, 2014 through June 30, 2015. Background The Madrid-Waddington Central School District is located in the Towns of Lisbon, Louisville, Madrid, Potsdam and Waddington in St. Lawrence County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/madrid-waddington-central-school-district-financial-condition-2015m-347Your Home Public Library – Financial Management (2016M-228)
… June 1, 2013 through April 13, 2016. Background Your Home Public Library is located in the Village of Johnson … Your Home Public Library Financial Management 2016M228 …
https://www.osc.ny.gov/local-government/audits/library/2016/10/14/your-home-public-library-financial-management-2016m-228Town of Easton – Sales Tax Allocation (2014M-355)
… Purpose of Audit The purpose of our audit was to review the Town's practice for allocating … January 1, 2013 through June 30, 2014. Background The Town of Easton is located in Washington County and within its … The purpose of our audit was to review the Towns practice for allocating …
https://www.osc.ny.gov/local-government/audits/town/2015/02/13/town-easton-sales-tax-allocation-2014m-355City of Batavia – Business Improvement District (2017M-283)
… operation and maintenance costs and other services such as advertising and promoting BID activities. The district … (DMA) is a not-for-profit entity governed by its own board of directors, which performs many District day-to-day …
https://www.osc.ny.gov/local-government/audits/city/2018/04/06/city-batavia-business-improvement-district-2017m-283Montauk Union Free School District – Financial Condition (2016M-168)
… audit was to examine the District’s financial condition for the period July 1, 2012 through December 31, 2015. Background The Montauk Union Free School District is located in the Town of East Hampton in Suffolk County. The … which operates one school with approximately 475 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/montauk-union-free-school-district-financial-condition-2016m-168DeRuyter Central School District – Financial Condition (2015M-119)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … Background The DeRuyter Central School District is located in the Towns of Cazenovia, DeRuyter, Georgetown and Nelson in … the District’s budget during the past few years and has not adopted a fund balance policy establishing the level of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/deruyter-central-school-district-financial-condition-2015m-119Floral Park-Bellerose Union Free School District – Financial Management (2013M-359)
… audit was to examine the District’s financial management for the period July 1, 2011 through June 30, 2013. Background … The Floral Park-Bellerose Union Free School District is located in the Village of Floral Park in Nassau County. The District is governed by the Board of Education which comprises five …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/14/floral-park-bellerose-union-free-school-district-financial-managementVillage of Pomona – Financial Condition (2015M-272)
… Purpose of Audit The purpose of our audit was to examine the Village’s financial condition … June 1, 2014 through July 10, 2015. Background The Village of Pomona is located in the Towns of Haverstraw and Ramapo in … Village of Pomona Financial Condition 2015M272 …
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-pomona-financial-condition-2015m-272Village of Depew – Internal Controls Over Capital Projects (2013M-29)
… Purpose of Audit The purpose of our audit was to determine whether the Village properly recorded capital project activity for … are budgeted for annually by the Board. The commingling of all of these resources and transactions in the sewer fund …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-depew-internal-controls-over-capital-projects-2013m-29Town of Coldspring – Town Clerk Operations (2013M-137)
… Purpose of Audit The purpose of our audit was to evaluate the operations and … duplicate receipts for cash collected, accurately record all transactions, remit moneys due to the Supervisor and … Issue press-numbered duplicate receipts for all Town transactions where no other form of receipt is …
https://www.osc.ny.gov/local-government/audits/town/2013/08/09/town-coldspring-town-clerk-operations-2013m-137